RAJIV SHARMA Vs. STATE OF U.P.

JUDGEMENT

(1.) Petitioner before this Court is a T.V. Cable Operator in the name and style of M/s. Sun Satellite Cable T.V. Network, Aligarh. The disputed period in the present writ petition is between 2003 to 2009. For the purposes of deciding the present writ petition, the period may be divided into three groups. Group (a) would comprise of the period between 2003-2004, 2004-05 and 2005-06. Group (b) would comprise of the period between 2006-07, i.e., 1.4.2006 to 31.3.2007 and Group (c) would comprise of the period between 2007 to 2009.

(2.) So far as the first period Group (a) is concerned, suffice is to record that the District Magistrate under his order dated 12.1.2004 determined the number of subscribers attached with the petitioner's T.V. Cable Network and determined the tax liability. Petitioner preferred an appeal. The appeal was allowed vide order dated 26.3.2004 and the matter was remanded to the District Magistrate for passing fresh orders after getting fresh survey conducted. It appears that the matter with regard to the survey fresh remained pending. In between financial year 2004-05 and 2005-06 intervene.

(3.) The District Magistrate on 4.1.2007 passed an order determining the number of subscribers attached to the petitioner's cable network between February, 2003 to July, 2006 as 262 and accordingly determined his tax liability. In the said order it has been specifically recorded that in terms of the order of remand survey was got done by the Inspector of the Entertainment Tax Department. It was also recorded that under the Government order dated 6.10.2006 a Samadhan Yojna had been enforced by the State Government for the period 1.4.2006 to 31.3.2007. However, the benefit of the said Samadhan Yojna cannot be provided to the petitioner inasmuch as he has not furnished the correct number of subscribers attached to his cable network.